Subject. This article examines the organization of bookkeeping and tax accounting in Turkey at the present stage and analyzes the stages of development of national institutions for these types of accounting. Objectives. The article aims to determine Turkey's position in the world according to a number of macroeconomic indicators and establish a development trend, identify the peculiarities of the taxation system in Turkey, systematize the various stages of taxation, conduct a retrospective analysis of the development of national accounting to date, and determine the differences between audit and the unique institution of sworn tax consultants based on the current regulatory framework of the Republic of Turkey. Methods. For the study, I used a post-hoc analysis, and general scientific and particular cognition methods. Results. The article describes the peculiarities of the Turkish tax system, highlights significant milestones in the development of taxation up to the present time, analyzes the development of accounting methods and the current state. The article also defines a stable trend of orientation towards European models, which does not exclude the presence of certain elements of the Islamic model mainly in the banking sector of the economy. Conclusions and Relevance. Turkey's tax system is highly sensitive to advanced European tax methods, which is still combined with the predominance of an Islamic world view based on Sharia law. Currently, the Turkish tax system is focused on European norms, primarily German ones, and the tax burden is defined as low according to the presented world ranking. The developed conclusions and proposals can be applied both in scientific and practical activities in the field of economics and financial law, as well as by educational institutions of higher education.
{"title":"Stages of development and convergence of bookkeeping and tax accounting in Turkey","authors":"Yu.V. Zhil'tsova","doi":"10.24891/ia.26.8.855","DOIUrl":"https://doi.org/10.24891/ia.26.8.855","url":null,"abstract":"Subject. This article examines the organization of bookkeeping and tax accounting in Turkey at the present stage and analyzes the stages of development of national institutions for these types of accounting.\u0000Objectives. The article aims to determine Turkey's position in the world according to a number of macroeconomic indicators and establish a development trend, identify the peculiarities of the taxation system in Turkey, systematize the various stages of taxation, conduct a retrospective analysis of the development of national accounting to date, and determine the differences between audit and the unique institution of sworn tax consultants based on the current regulatory framework of the Republic of Turkey.\u0000Methods. For the study, I used a post-hoc analysis, and general scientific and particular cognition methods.\u0000Results. The article describes the peculiarities of the Turkish tax system, highlights significant milestones in the development of taxation up to the present time, analyzes the development of accounting methods and the current state. The article also defines a stable trend of orientation towards European models, which does not exclude the presence of certain elements of the Islamic model mainly in the banking sector of the economy.\u0000Conclusions and Relevance. Turkey's tax system is highly sensitive to advanced European tax methods, which is still combined with the predominance of an Islamic world view based on Sharia law. Currently, the Turkish tax system is focused on European norms, primarily German ones, and the tax burden is defined as low according to the presented world ranking. The developed conclusions and proposals can be applied both in scientific and practical activities in the field of economics and financial law, as well as by educational institutions of higher education.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86102544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions with intangible assets, and determine the sequence of expert accounting work and methods of expert research. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the results of the categorical analysis, the article presents proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) in them, which most fully reflects the actual state of affairs in this area, as well as proposals on the most important areas of concern of expert accounting research of accounting and intangible asset flow. Conclusions and Relevance. The presented proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) will most fully reflect the actual state of affairs in this area and reduce risks during control, audit and expert activities. The results of the study can be used in the activities of forensic units of law enforcement agencies, control and audit offices and audit organizations in the examination, control and audit of illegal actions related to intellectual property objects.
{"title":"Intangible assets as an object of accounting expertise","authors":"S. Zvyagin, Yu. I. Treshchevskiĭ, I. E. Strygina","doi":"10.24891/ia.26.8.904","DOIUrl":"https://doi.org/10.24891/ia.26.8.904","url":null,"abstract":"Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets.\u0000Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions with intangible assets, and determine the sequence of expert accounting work and methods of expert research.\u0000Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods.\u0000Results. Based on the results of the categorical analysis, the article presents proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) in them, which most fully reflects the actual state of affairs in this area, as well as proposals on the most important areas of concern of expert accounting research of accounting and intangible asset flow.\u0000Conclusions and Relevance. The presented proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) will most fully reflect the actual state of affairs in this area and reduce risks during control, audit and expert activities. The results of the study can be used in the activities of forensic units of law enforcement agencies, control and audit offices and audit organizations in the examination, control and audit of illegal actions related to intellectual property objects.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79832482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines the impact of significant changes in the Conceptual Framework for Reporting on the theory and methodology of accounting and reporting. Objectives. The article aims to analyze the changes in the Conceptual Framework for Reporting caused by the modern conditions of the market economy, and determine the possibility and necessity of their reflection in the theory and methodology of accounting and reporting. Methods. For the study, we used the methods of comparative and structural analyses within the framework of the systems and logical approaches. Results. The article proves the need to introduce such indicators as contractual obligations that provide information on changes in market conditions into the accounting methodology, develop and introduce a system of consolidated accounting and reporting in the field of financial accounting, and disclose the content of the business accounting system for the formation of integrated reporting. Conclusions. Contractual obligations, by virtue of their objectivity, should find their place in the structure of accounting and reporting, the development of a consolidated accounting system will help reflect internal relationships in a group of enterprises, as well as the activities of a consolidated group of organizations as a whole, business accounting, as a separate type of accounting, helps ensure the procedure for the formation of integrated reporting.
{"title":"Conceptual framework for reporting: The impact of changes on the theory and methodology of accounting and reporting","authors":"V. Plotnikov, O. Plotnikova","doi":"10.24891/ia.26.8.830","DOIUrl":"https://doi.org/10.24891/ia.26.8.830","url":null,"abstract":"Subject. This article examines the impact of significant changes in the Conceptual Framework for Reporting on the theory and methodology of accounting and reporting.\u0000Objectives. The article aims to analyze the changes in the Conceptual Framework for Reporting caused by the modern conditions of the market economy, and determine the possibility and necessity of their reflection in the theory and methodology of accounting and reporting.\u0000Methods. For the study, we used the methods of comparative and structural analyses within the framework of the systems and logical approaches.\u0000Results. The article proves the need to introduce such indicators as contractual obligations that provide information on changes in market conditions into the accounting methodology, develop and introduce a system of consolidated accounting and reporting in the field of financial accounting, and disclose the content of the business accounting system for the formation of integrated reporting.\u0000Conclusions. Contractual obligations, by virtue of their objectivity, should find their place in the structure of accounting and reporting, the development of a consolidated accounting system will help reflect internal relationships in a group of enterprises, as well as the activities of a consolidated group of organizations as a whole, business accounting, as a separate type of accounting, helps ensure the procedure for the formation of integrated reporting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89277386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines an innovative approach to the preparation of integrated reporting of a State-funded educational institution of higher education in order to monitor the effectiveness of the use of an educational institution’s resources and improve the quality of educational services. Objectives. The article aims to develop conceptual approaches and practical recommendations for the preparation of integrated reporting of a State-funded educational institution of higher education. Methods. For the study, we used the methods of conceptual, social and philosophical, systems, comparative, and factorial analyses, and observation. Results. The article defines a conceptual approach to the formation of an integrated report, presents a business model of the university from the point of view of creating competitive advantages of the educational institution and the processes implemented at the university, justifies the procedure for compiling an integrated report that helps to re-evaluate the results of the educational institution, taking into account the factors affecting the process of creating a value chain, as well as the need for synthesis of financial and non-financial indicators, taking into account the interests of stakeholders. Conclusions. The scientific provisions and practical recommendations set forth in the article are aimed at further improving the efficiency of the management of an educational institution in the context of ensuring the quality and level of transparency of reporting, taking into account the challenges of the modern era.
{"title":"Integrated reporting of an educational institution: Contemporary challenges","authors":"O. Averina, N. Kolesnik","doi":"10.24891/ia.26.8.882","DOIUrl":"https://doi.org/10.24891/ia.26.8.882","url":null,"abstract":"Subject. This article examines an innovative approach to the preparation of integrated reporting of a State-funded educational institution of higher education in order to monitor the effectiveness of the use of an educational institution’s resources and improve the quality of educational services.\u0000Objectives. The article aims to develop conceptual approaches and practical recommendations for the preparation of integrated reporting of a State-funded educational institution of higher education.\u0000Methods. For the study, we used the methods of conceptual, social and philosophical, systems, comparative, and factorial analyses, and observation.\u0000Results. The article defines a conceptual approach to the formation of an integrated report, presents a business model of the university from the point of view of creating competitive advantages of the educational institution and the processes implemented at the university, justifies the procedure for compiling an integrated report that helps to re-evaluate the results of the educational institution, taking into account the factors affecting the process of creating a value chain, as well as the need for synthesis of financial and non-financial indicators, taking into account the interests of stakeholders.\u0000Conclusions. The scientific provisions and practical recommendations set forth in the article are aimed at further improving the efficiency of the management of an educational institution in the context of ensuring the quality and level of transparency of reporting, taking into account the challenges of the modern era.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"124 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85089644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues of climate change, which has a great impact on the agricultural industry, and the role of professional accountants and auditors in the disclosure of climate information in the reporting of agricultural organizations. Objectives. The article aims to study the problem and suggest ways to improve the methodology for accounting and reflecting information by an agricultural organization in the context of climate change. Methods. For the study, we used a dialectical approach, observation, synthesis of disparate information, and analysis of the results obtained. Statutory acts on accounting legislation, scholarly works of Russian and foreign scientists, and research and surveys of audit and consulting companies served as the information base of the study. Results. The article reveals the problem of investors' distrust of the climate information disclosed by companies, due to the lack of awareness of management about the impact of climate change on the business of companies. It suggests ways to improve the efficiency of implementation in business and the reflection of such information in reporting, as well as variables included in the analysis of the activities of agricultural companies in the context of climate change. Conclusions. The company's management should strive to improve the effectiveness of the introduction of new methods, techniques and technologies in the business to increase the effectiveness of the impact on climate change in order to prevent negative impacts and improve profitability. The introduction of new environmentally friendly products and processes and initiatives to reduce company emissions play an important role in this, but there is a need to increase the pace of implementation of these initiatives in companies, as well as introduce special checks on disclosures on climate change in order to improve confidence in data.
{"title":"Information on climate change in financial statements: Disclosure and analysis","authors":"G. Klychova, Yuliya N. Gorshkova","doi":"10.24891/ia.26.7.791","DOIUrl":"https://doi.org/10.24891/ia.26.7.791","url":null,"abstract":"Subject. This article deals with the issues of climate change, which has a great impact on the agricultural industry, and the role of professional accountants and auditors in the disclosure of climate information in the reporting of agricultural organizations.\u0000Objectives. The article aims to study the problem and suggest ways to improve the methodology for accounting and reflecting information by an agricultural organization in the context of climate change.\u0000Methods. For the study, we used a dialectical approach, observation, synthesis of disparate information, and analysis of the results obtained. Statutory acts on accounting legislation, scholarly works of Russian and foreign scientists, and research and surveys of audit and consulting companies served as the information base of the study.\u0000Results. The article reveals the problem of investors' distrust of the climate information disclosed by companies, due to the lack of awareness of management about the impact of climate change on the business of companies. It suggests ways to improve the efficiency of implementation in business and the reflection of such information in reporting, as well as variables included in the analysis of the activities of agricultural companies in the context of climate change.\u0000Conclusions. The company's management should strive to improve the effectiveness of the introduction of new methods, techniques and technologies in the business to increase the effectiveness of the impact on climate change in order to prevent negative impacts and improve profitability. The introduction of new environmentally friendly products and processes and initiatives to reduce company emissions play an important role in this, but there is a need to increase the pace of implementation of these initiatives in companies, as well as introduce special checks on disclosures on climate change in order to improve confidence in data.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87752748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the issues of improving the accounting of qualitative characteristics of land and biological assets, first of all, as well as agricultural products from the point of view of the qualimetric approach in accounting. Objectives. The article aims to highlight the organizational, methodological and technical aspects of the assessment and quantitative accounting of the quality of land and biological assets, as well as agricultural products, and offer recommendations for assessing and reflecting qualimetric indicators of qualitative assessment of production resources and agricultural products on accounts. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article presents the author-developed organizational and methodological recommendations for calculating qualimetric indicators for quantitative assessment of the quality of land and biological assets, as well as agricultural products, and proposes methods for determining the fair value of these assets and reflecting the corresponding transactions on accounts. Conclusions and Relevance. The study of theoretical provisions and organizational and methodological aspects of accounting reveals the need for the introduction of qualimetric assessment and quantitative accounting of the quality of resources and products in agriculture. The results of the study can be applied in the theory and practice of accounting for resources and agricultural products, based on their quality and utility.
{"title":"Qualimetric accounting for agricultural products, land and biological assets","authors":"R. Alborov, S. Kozmenkova, M. Dzhikiya","doi":"10.24891/ia.26.7.754","DOIUrl":"https://doi.org/10.24891/ia.26.7.754","url":null,"abstract":"Subject. This article discusses the issues of improving the accounting of qualitative characteristics of land and biological assets, first of all, as well as agricultural products from the point of view of the qualimetric approach in accounting.\u0000Objectives. The article aims to highlight the organizational, methodological and technical aspects of the assessment and quantitative accounting of the quality of land and biological assets, as well as agricultural products, and offer recommendations for assessing and reflecting qualimetric indicators of qualitative assessment of production resources and agricultural products on accounts.\u0000Methods. For the study, we used analysis and synthesis, modeling, and abstraction.\u0000Results. The article presents the author-developed organizational and methodological recommendations for calculating qualimetric indicators for quantitative assessment of the quality of land and biological assets, as well as agricultural products, and proposes methods for determining the fair value of these assets and reflecting the corresponding transactions on accounts.\u0000Conclusions and Relevance. The study of theoretical provisions and organizational and methodological aspects of accounting reveals the need for the introduction of qualimetric assessment and quantitative accounting of the quality of resources and products in agriculture. The results of the study can be applied in the theory and practice of accounting for resources and agricultural products, based on their quality and utility.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90565054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the issues of identification and management of accounting risk. Objectives. The article aims to summarize the existing views on the issues of identifying and managing accounting risks and develop a methodology for their assessment and regulation. Methods. For the study, we used analysis, systems approach, and logical generalization. Results. The article finds that minimizing accounting risks makes accounting (financial) statements reliable. However, economic risks, which are accounted for in accordance with accounting standards, should not be confused with accounting risks. Their reflection in accounting and disclosure in reporting is a way of informing interested users about the economic risks of the organization. Conclusions and Relevance. Accounting risks inherent in the accounting and reporting system cannot be reflected in accounting. The need to reflect economic risks in accounting, as routine operations, creates the risk of manipulating the financial result. This is the main risk-forming factor of accounting (financial) statements. The presented results of the study are intended for the development of theoretical views on risk accounting and possible use when building risk-based models of control over accounting (financial) statements.
{"title":"Accounting risks: Identification and management issues","authors":"T. Serebryakova, Larisa V. Markina","doi":"10.24891/ia.26.7.714","DOIUrl":"https://doi.org/10.24891/ia.26.7.714","url":null,"abstract":"Subject. This article discusses the issues of identification and management of accounting risk.\u0000Objectives. The article aims to summarize the existing views on the issues of identifying and managing accounting risks and develop a methodology for their assessment and regulation.\u0000Methods. For the study, we used analysis, systems approach, and logical generalization.\u0000Results. The article finds that minimizing accounting risks makes accounting (financial) statements reliable. However, economic risks, which are accounted for in accordance with accounting standards, should not be confused with accounting risks. Their reflection in accounting and disclosure in reporting is a way of informing interested users about the economic risks of the organization.\u0000Conclusions and Relevance. Accounting risks inherent in the accounting and reporting system cannot be reflected in accounting. The need to reflect economic risks in accounting, as routine operations, creates the risk of manipulating the financial result. This is the main risk-forming factor of accounting (financial) statements. The presented results of the study are intended for the development of theoretical views on risk accounting and possible use when building risk-based models of control over accounting (financial) statements.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87132542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the issues of support and approaches to the preparation of integrated reporting of agricultural organizations. Objectives. The article aims to develop accounting support for the preparation of integrated reporting of an agricultural organization, which helps verify financial and non-financial indicators. Methods. For the study, we used analysis and synthesis, observation, comparison, and ad hoc accounting methods, using accounting data of agricultural organizations of the Stavropol Krai as a case study. Results. The article presents an author-developed two-level model of the integrated reporting information base based on the development of analytical capabilities of accounts and compilation of registers. The identification of data in accounting and production systems to reflect the financial and non-financial indicators of integrated reporting is a distinctive feature of this model. This helps streamline the compilation procedure and verify the integrated reporting. Conclusions. The widespread practice of using integrated reporting in various fields of activity is justified by reducing the risks and uncertainty of financial and business activities through providing timely and complete information. For the effective use of integrated reporting, it is necessary to develop a full-fledged system of accounting, analytical, and control support.
{"title":"Accounting record-keeping when preparing integrated reporting in agricultural organizations: Some considerations","authors":"Aleksei N. Bobryshev, S. Zvyagin, Andrei A. Kempf","doi":"10.24891/ia.26.7.731","DOIUrl":"https://doi.org/10.24891/ia.26.7.731","url":null,"abstract":"Subject. This article discusses the issues of support and approaches to the preparation of integrated reporting of agricultural organizations.\u0000Objectives. The article aims to develop accounting support for the preparation of integrated reporting of an agricultural organization, which helps verify financial and non-financial indicators.\u0000Methods. For the study, we used analysis and synthesis, observation, comparison, and ad hoc accounting methods, using accounting data of agricultural organizations of the Stavropol Krai as a case study.\u0000Results. The article presents an author-developed two-level model of the integrated reporting information base based on the development of analytical capabilities of accounts and compilation of registers. The identification of data in accounting and production systems to reflect the financial and non-financial indicators of integrated reporting is a distinctive feature of this model. This helps streamline the compilation procedure and verify the integrated reporting.\u0000Conclusions. The widespread practice of using integrated reporting in various fields of activity is justified by reducing the risks and uncertainty of financial and business activities through providing timely and complete information. For the effective use of integrated reporting, it is necessary to develop a full-fledged system of accounting, analytical, and control support.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82458649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines and discusses the structure and content of the new Federal Accounting Standard FSBU 28/2023 – Taking Inventory, registered by the Ministry of Justice of the Russian Federation on April 5, 2023. Objectives. The article aims to analyze the structure and content of the FSBU 28/2023 – Taking Inventory Standard, identify provisions that are based on the previous inventory rules, and identify the approved Standard's new developments. Methods. For the study, we used the methods of comparative analysis, systematization, and grouping. Results. Based on a comparative analysis of the content of present-day regulatory documents in the field of inventory and the approved Standard FSBU 28/2023 – Taking Inventory, as well as a comparison of its structure with the structure of its draft, the article finds that the approved Standard includes three sections instead of the four presented in its draft, and describes the regulation of its requirements. The article groups the inventory results according to the valuation and the method of recognition in accounting with the reflection of accounting records and identifies the main developments of the Standard. Conclusions and Relevance. Federal Accounting Standard FSBU 28/2023 – Taking Inventory is unique because there is no analogue in international standards. To correctly apply FSBU 28/2023, reduce the cost of organizing an inventory, and disseminate its implementation practices, self-regulation (non-government) bodies should develop appropriate recommendations. The results obtained can be applied both in the theory of accounting and in the practice of inventory of assets and liabilities.
{"title":"Federal Accounting Standard FSBU 28/2023 – Taking Inventory: An analysis of the structure and content","authors":"E. Kopylova, Tat'yana I. Kopylova","doi":"10.24891/ia.26.7.769","DOIUrl":"https://doi.org/10.24891/ia.26.7.769","url":null,"abstract":"Subject. This article examines and discusses the structure and content of the new Federal Accounting Standard FSBU 28/2023 – Taking Inventory, registered by the Ministry of Justice of the Russian Federation on April 5, 2023.\u0000Objectives. The article aims to analyze the structure and content of the FSBU 28/2023 – Taking Inventory Standard, identify provisions that are based on the previous inventory rules, and identify the approved Standard's new developments.\u0000Methods. For the study, we used the methods of comparative analysis, systematization, and grouping.\u0000Results. Based on a comparative analysis of the content of present-day regulatory documents in the field of inventory and the approved Standard FSBU 28/2023 – Taking Inventory, as well as a comparison of its structure with the structure of its draft, the article finds that the approved Standard includes three sections instead of the four presented in its draft, and describes the regulation of its requirements. The article groups the inventory results according to the valuation and the method of recognition in accounting with the reflection of accounting records and identifies the main developments of the Standard.\u0000Conclusions and Relevance. Federal Accounting Standard FSBU 28/2023 – Taking Inventory is unique because there is no analogue in international standards. To correctly apply FSBU 28/2023, reduce the cost of organizing an inventory, and disseminate its implementation practices, self-regulation (non-government) bodies should develop appropriate recommendations. The results obtained can be applied both in the theory of accounting and in the practice of inventory of assets and liabilities.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73602130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines various historical versions of the origin and formation of double-entry bookkeeping for the period from the 13th century through the 15th century. Objectives. The article aims to consider various hypotheses and assumptions about the origin of double-entry bookkeeping, and identify the major points in the development of accounting using double-entry bookkeeping, taking into account specific historical conditions based on the application of the principle of historicism. Methods. For the study, I used analysis and synthesis, observation, comparison, and generalization. The works of well-known scientists, both Russian and foreign, in the field of the history of accounting served as the methodological basis for the study. Results. The article emphasizes the exceptional influence of Luca Pacioli's Treatise on the Accounts and Records (1494) on the writings of many authors on accountancy. It shows that before Luca Pacioli's work was presented, double-entry bookkeeping had been used in the practice of Italian merchants and bankers, and it gives a chronology of the appearance of accounting books and archival materials testifying to the birth of Italian double-entry bookkeeping. The article also describes the main characteristics of the accounting books of Venetian, Florentine and Genoese companies in medieval Italy, confirming the use of double-entry techniques. Conclusions and Relevance. The article concludes about the date and place of origin of double-entry bookkeeping. The study substantiates the position that in the process of researching the origin of double-entry bookkeeping, it is advisable to use authentic literary sources and archival materials of past periods.
{"title":"The origin of double-entry bookkeeping: Hypotheses and facts","authors":"L. Kulikova","doi":"10.24891/ia.26.7.812","DOIUrl":"https://doi.org/10.24891/ia.26.7.812","url":null,"abstract":"Subject. This article examines various historical versions of the origin and formation of double-entry bookkeeping for the period from the 13th century through the 15th century.\u0000Objectives. The article aims to consider various hypotheses and assumptions about the origin of double-entry bookkeeping, and identify the major points in the development of accounting using double-entry bookkeeping, taking into account specific historical conditions based on the application of the principle of historicism.\u0000Methods. For the study, I used analysis and synthesis, observation, comparison, and generalization. The works of well-known scientists, both Russian and foreign, in the field of the history of accounting served as the methodological basis for the study.\u0000Results. The article emphasizes the exceptional influence of Luca Pacioli's Treatise on the Accounts and Records (1494) on the writings of many authors on accountancy. It shows that before Luca Pacioli's work was presented, double-entry bookkeeping had been used in the practice of Italian merchants and bankers, and it gives a chronology of the appearance of accounting books and archival materials testifying to the birth of Italian double-entry bookkeeping. The article also describes the main characteristics of the accounting books of Venetian, Florentine and Genoese companies in medieval Italy, confirming the use of double-entry techniques.\u0000Conclusions and Relevance. The article concludes about the date and place of origin of double-entry bookkeeping. The study substantiates the position that in the process of researching the origin of double-entry bookkeeping, it is advisable to use authentic literary sources and archival materials of past periods.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86076601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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